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Last updated on: September 29th, 2023

Labor Requirements

The Labour Law in Manitoba is regulated mainly by The Employment Standards Code. The Code governs the terms and conditions of employment such as working hours, holidays, rest periods, wages, overtime, leave and termination of employment, etc. The other acts that govern labor relationships are The Construction Industry Wages Act and the Retail Businesses Holiday Closing Act.

Hours & Pay Regulations

Normal Working Hours

The standard working hours of an employee is 8 hours per day and 40 hours per week (exclusive overtime).  An employer and employee can also agree to working hours greater than 8 hours per day and 40 hours per week via collective bargaining agreement. 

 

An employer can seek approval from the Labor Authority to extend an employee’s standard working hours. The Labor Authority can grant such approval if they determine such  an adjustment is fair and reasonable.

 

Averaging Working Hours – The standard daily and weekly working hours can be averaged by the employer and employee via a collective bargaining agreement with a maximum limit of 12 hours per day and 60 hours per week (inclusive overtime).

 

Flexible Arrangement: If an employee is not subject to a collective agreement and consistently works a minimum of 35 hours per week, the employer has the option to establish a written agreement with the employee upon the employee’s request, granting an exemption from the regular standard working hours.

 

Alternative working Hours: An employer and employee can establish alternative working hours via an agreement. An agreement shall establish alternative standard hours of work for the employee, which – 

    • must not exceed 40 hours per week,
    • must not exceed 10 hours per day, and
    • may specify a different number of hours per day for each day of the week that the employee works; and clearly specify that the employee or the employer may terminate the agreement at any time by giving the other party at least two weeks’ written notice.

     

    Call-in – At the employer’s request if an employee is required to come in for a scheduled shift lasting 3 hours or longer but ends up either not working or working for less than 3 hours, they are entitled to receive payment based on the greater of two options: either the wage corresponding to the hours they actually worked or the standard wage rate for a 3-hour shift.

     

    Reporting for less than 3 hours – An employee who reports for a scheduled period of less than 3 hours is entitled to be paid, the wage payable for the hours worked, or the regular wage rate for the scheduled hours of work, whichever is more.

     

    Employee working longer than scheduled period – If an employee works at least 3 hours when reporting for a scheduled period of less than 3 hours, the scheduled period is paid for 3 hours or more.

     

    Scheduled Notice: The employer is also required to display individual work schedules for employees at least 2 weeks in advance of the scheduled work.

     

    When an employer, who is required to furnish individual work schedules, makes changes to an employee’s schedule without the employee’s request, and these changes are implemented less than two weeks before the work is to be performed, any hours exceeding eight per day that were not part of the original schedule shall be classified as overtime. The Employment Standards Code § 51, 14

     

    Recording Requirements

    An employer shall keep and maintain at the principal place of business of the employer for at least 3 years and provide the information as needed in English or French. The record shall contain the following details about each employee:

        • name, address, date of birth, and occupation;
        • the date on which the employment commenced;
        • the regular wage rate and overtime wage rate when employment starts, the particulars of any change to the regular wage rate or overtime wage rate, including the date of the change;
        • the regular hours of work and overtime, recorded separately and daily;
        • copies of agreements
        • copies of any work schedules for the employee 
        • the dates on which wages are paid, and the amount of wages paid on each date;
        • the deductions from wages and the reason for each deduction;
        • details of any banked time and time off that is provided and taken in respect of banked time;
        • the date on which each general holiday is taken;
        • the employee’s hours of work on a general holiday, the wage rate paid for those hours, and any time off provided in respect of those hours of work;
        • each annual vacation, showing the date it begins and the date that work resumes, the period of employment in which it is earned, and the date and amount of vacation allowance paid;
        • the amount of vacation allowance paid to the employee in lieu of an annual vacation upon termination of the employment and the date of the payment;
        • copies of documents relating to any leave taken by an employee, including records of the type of leave and the dates and number of days taken as leave;
        • copies of documents relating to any paid days of leave taken by an employee including records of the dates and number of days taken as paid leave, and the amount paid to the employee for each paid day of leave;
        • the date of termination of the employment;
        • any other record prescribed by regulation.

       

      Regular hours of work are not required to be recorded daily if they do not vary from day to day. But any additional hours worked must be recorded daily. The Employment Standards Code § 135.

      Overtime

      Any work performed beyond the standard working hour is considered overtime. An employee who works for more than 40 hours per week and 8 hours per day is entitled to overtime pay. Overtime does not include time that an employer provides an employee as a break if the employee is not required to stay on the business premises or be on duty during the break.

       

      An employer’s rights do not include an implied right to require an employee to work overtime. Although an employer may require an employee to work overtime in the following circumstances as long as these circumstances exist –

          • where it is urgently required because of a present or imminent situation or condition that requires prompt action to avoid or limit the loss of life, harm to an individual’s health or a threat to an individual’s safety, or serious interference with the ordinary operation of the employer’s business;
          • where it is urgently required because of a present or imminent situation or condition that is interrupting or threatens to interrupt the provision of an essential service by the government, an agency of the government, a municipality or a public utility, or the provision of municipal services or health services;
          • where it is urgently required by or under an Act of the Legislature in relation to an existing or threatened disaster or emergency.

      Overtime Pay – An employee who works overtime is entitled to receive a premium pay of 1.5 times the employee’s regular wage rate at an hourly rate for each hour of overtime work. 

      Banking of Overtime

      An employer can provide an employee with time off with pay in lieu of wages for overtime. The amount of banked time credited by the employer must not be less than 150% of the overtime for which the employee is to receive time off with pay in lieu of wages for overtime.

       

      The time off in respect of banked time must be provided during the employee’s regular hours of work within 3 months after the end pay period during which overtime work was performed or any longer period prescribed by the regulations.

       

      The employer shall pay for each hour or part of an hour of time off in respect of banked time, the regular wage rate that applies to the employee’s regular working hours during the pay period in which the time off occurs.

       

      Overtime does not include time that is provided to the employee as a break if the employee is not required to stay on the business premises or be on duty during the break.

       

      Annual leave time doesn’t count as ‘work’ for overtime purposes and vacation time doesn’t affect the weekly threshold for overtime General holidays are deemed to be hours of work for the purposes of calculating overtime. 

       

      Employers are not required to include annual leave or paid sick time in an employee’s hours of work when determining entitlement to overtime wages. The Employment Standards Code § 17 – 19.

      Breaks

      Employees are entitled to an unpaid 30-minute break after every 5 consecutive hours of work.

       

      An employee and employer have the option to mutually decide upon a reduced break duration via a collective agreement, or the employer can seek approval from the Labor Authority for a shorter break period through a formal application. The Employment Standards Code § 50.

       

      Weekly Rest – An employee is entitled to one rest period of not less than 24 consecutive hours each week.

       

      Exception: An employer can make a written request to the Labor Authority to grant an exception for a weekly rest day as it is not beneficial to the employer’s business  as it : 

        • is an undue hardship to the employer;
        • is of little or no benefit to the employees owing to the remote location of the business;
        • in the case of a business that operates only part of the year, unduly restricts the operation of the business; or
        • causes severe loss to the business owing to the circumstances in which it operates.

        Work On Rest Days

        Employees who perform work on a rest day are allowed entitled to take another day off without pay in lieu of work performed on a rest day. Employers are not required to pay wages for a weekly day of rest.

         

        Right to Refuse Work on Sunday – Employees have the right to refuse work on a Sunday except in the following circumstances:

            • Employees who agreed in writing at the time of being hired to work on Sundays;
            • Employees under a collective agreement that provides that the employee must not refuse to work on Sundays; and
            • Employees who work in a retail business establishment where the number of persons, including the owner, employed for the sale of goods or services does not ordinarily exceed four persons at any one time.

        The Employment Standards Code § 45 – 49.

        Public Holidays

        Employees are entitled to 8 paid public holidays in Manitoba:

          • New Year’s Day;
          • Louis Riel Day (the third Monday in February);
          • Good Friday;
          • Victoria Day;
          • July 1;
          • Labour Day;
          • Thanksgiving Day;
          • Christmas Day;
          • Any other day designated by regulation as a general holiday.

        The Manitoba government has recognized the National Day of Truth and Reconciliation on September 30 as a day of observance. It is not a general holiday; therefore, there are no restrictions limiting a business’s ability to be open on that day and no requirement to pay employees general holiday pay. Normal wage rates would apply to employees who work on this holiday.

         

        Easter Sunday, Terry Fox Day, and Boxing Day are not General Holidays. Employees who do not work on these days do not have to be paid. Employers have the discretion to treat these days as General Holidays.

         

        Eligibility for Holiday Pay – An employee is eligible for holiday pay unless the employee is absent on their first scheduled workday before or after the holiday without the employer’s consent or the holiday falls on a workday on which the employee is required or scheduled to work and is absent without the employer’s consent.

         

        An employee will have the right to take a public holiday if they are on approved leave, whether it’s an entitlement granted by the employer, or if they are absent due to illness, with the employer’s consent.

         

        Holiday Pay Calculation – An eligible employee’s holiday pay in relation to a public holiday must not be less than the employee’s wage for regular hours of work on a normal workday in the pay period – 

            • in which the employee receives a day off in relation to the holiday; or
            • in which the holiday occurs, if the employee does not receive a day off.

          Employee’s holiday pay in relation to a public holiday is 5% of the employee’s total wages, excluding overtime wages, for the 4-week period immediately preceding the holiday, if the employee’s wage for regular hours of work on a normal workday cannot be determined because

                • The number of hours worked in a normal workday varies from day to day; or
                • The employee’s wage for regular hours of work varies from pay period to pay period.

             

            Pay for Work on Holiday – An employee who works on a general holiday is entitled to be paid for the hours worked, at the overtime wage rate (i.e. 1.5 times the regular wage rate) and holiday pay for that day.

             

            If the employee works in a continuously operating business, the employer shall:

                • pay the employee for the hours worked on the public holiday, and
                • provide the employee a day off with holiday pay on another working day of the employee, within 30 days after the public holiday or with the agreement of the employee any longer period but before the employee’s next annual leave.

             

            Holiday pay for day off – An eligible employee is entitled to holiday pay which is equal to an employee’s regular rate of wage for a day off in relation to a public holiday.

             

            Public Holiday on Non-Working Day – If the general holiday falls on a day that would not normally be a workday for the employee, the employer must give the employee a day off with holiday pay on a day that would normally be a workday for the employee – 

              • before the employee’s next annual leave, or
              • at any later time agreed to by the employee; 

            If the public holiday falls on a Saturday or Sunday, the employer must give the employee a day off with holiday pay on the employee’s first workday after the holiday.

             

            Cessation of employment before the day off – If an eligible employee’s employment is terminated before the day off the employer must pay the holiday pay along with any other wages payable on termination.

             

            Former employee’s entitlement  – If an employee’s employment is terminated by the employer less than 4 weeks before a general holiday, then the employee is entitled to holiday pay for that holiday equal to 5% of their wages, excluding overtime wages, for the 4-week period immediately preceding the holiday.

             

            Substitution of another day for a public holiday – An employer may substitute another day off for a general holiday in accordance with a collective agreement, with the written agreement of a majority of the employees, and such substituted day should be within 12 months of the public holiday. The Employment Standards Code § 21 – 30.

            Annual Leave

            Duration of Annual Leave – Employees must receive at least 2 weeks of annual leave per year for the first four years of employment, and a minimum of 3 weeks of annual leave after five consecutive years of employment.

             

            All employees start earning vacation time and pay from their first day of work for an employer.  

             

            Eligibility of Annual Leave – Employees are eligible for annual leave once they have completed one year of work and must take their annual leave within 10 months of it being earned. Employees and their employers can agree on when annual leave will be taken.

             

            If an employer and employee cannot agree on when the annual leave will be taken, the employer sets the date. The employer must give the employee 15 days’ notice before the annual leave is to be taken and cannot divide the annual leave into periods shorter than one week. Employers can choose to schedule their employees’ annual leave as part of an annual shutdown.

             

            Annual Leave Pay – For each week of the annual leave, an annual leave allowance consisting of 2% of the wages that the employee earned in the year of employment in respect of which the employee is entitled to the annual leave. 

             

            Hence it means that – Employees who are entitled to 2 weeks of annual leave receive 4% of their gross wages as annual leave pay and employees with three weeks’ annual leave receive 6%.

             

            In the 5th year of employment, employees earn 4% of their total annual income as annual leave pay. However, as soon as they have completed their 5th year, they are entitled to 3 weeks of annual leave and 6% of the prior year’s earnings. This means that after employees complete the 5th year of service, employers must pay an additional 2% on those same earnings.

             

            It is important to note, that if the employee’s employment ends within the 5th year, prior to its completion, then they would be paid out any vacation pay at 4%. The employer shall pay the vacation allowance to the employee not later than the last working day before the employee’s annual vacation begins.

             

            Gross wages include all regular wages and any general holiday pay. Regular wages include hours paid as commission, salary, hourly, bonuses tied to productivity and any other wages paid as compensation for the regular hours of work. 

             

            Annual Leave upon Termination of Employment – When employment ends, employees must be paid within 10 working days from the last day worked, all of the annual leave pay that has been earned. Since annual leave pay is earned from the first day of work, employees who have not yet completed one year of service are paid the portion they earned from the day they started with the employer.   

             

            Payment of Vacation allowance on termination – If an employee’s employment terminates before they are entitled to an annual vacation, the employer shall pay the employee vacation allowance equal to:

                • if the employee has not completed 5 consecutive years of employment with the employer, 4% of wages earned since the date the employee became employed by the employer or the date the employee last became entitled to an annual vacation, whichever is later and;
                • if the employee has completed 5 consecutive years of employment with the employer, an additional 2% of the wages earned from the date the employee last became entitled to an annual vacation to the date of termination.

               

              Annual Leave coinciding with Public Holiday – General holidays are not counted as annual leave days. If a general holiday falls during an employee’s annual leave, the employee receives another day of annual leave and general holiday wages for the day of the general holiday.

               

              The annual leave does not include a general holiday that falls on a day during the employee’s leave and that the employee is entitled to.

               

              During a legislated or approved leave, employment is considered continuous. The time employees are away on leave counts toward their years of service when determining how much annual leave they are entitled to. Employees who return from leave are entitled to their full annual leave time because they are still employed while on the leave. The Employment Standards Code § 34 – 44. 

              Special Leave

              Sick Leave

              Duration of Sick Leave: Employees are entitled to take long-term unpaid leave for serious injury or illness for up to 17 weeks in a 52-week period. The leave must be taken in one continuous period unless the employer and employee agree to a different arrangement, or there are different terms set out under collective agreement.

               

              Eligibility Criteria of Sick Leave: Employees who have worked for the same employer for at least 90 days and have a serious injury or illness that prevents them from being at work for at least two weeks are entitled to the leave.

               

              Sick Leave Pay:  Employers aren’t required to pay wages or benefits during long-term illness and injury leave, unless stated in an employment contract or collective agreement. The legislation entitles eligible employees to a period of leave without pay, at the end of which they must be reinstated in their same, or an equivalent, job.

               

              Employees on long-term illness and injury leave are considered to be continuously employed for the purposes of calculating years of service.

               

              Medical Certificate: The employee must provide a medical certificate to the employer that states the estimated duration of the leave. A medical certificate may be issued by a nurse practitioner or physician. Employees must give the medical certificate from the physician to the employer as soon as possible. The Employment Standards Code § 59.10. 

              Maternity Leave

              A pregnant employee who has been in continuous employment with the same employer for at least 7 consecutive months is eligible for unpaid maternity leave for a duration of 17 weeks. An employee who is eligible for maternity leave is entitled to the following maternity leave:

                  • If the date of delivery is on or before the date estimated in a medical certificate, a period of not more than 17 weeks; or
                  • If the date of delivery is after the estimated date, 17 weeks, and a period of time equal to the time between the estimated date and the date of delivery.

              Maternity leave must begin no earlier than 17 weeks before the date of delivery estimated in the medical certificate and end not later than 17 weeks after the date of delivery.

               

              An employee may end her maternity leave earlier than the day by giving her employer written notice for at least two weeks or one pay period, whichever is longer before the day she wishes to end the leave.

               

              An employee who is eligible for maternity leave shall as soon as practicable, provide the employer with a medical certificate giving the estimated date of delivery; and give the employer not less than 4 weeks’ written notice of the date they will start their maternity leave.

               

              Unpaid leave for loss of pregnancy – An employee who has been employed for at least 30 days may take up to 5 days of unpaid leave if the employee experiences a loss of pregnancy; or another person experiences a loss of pregnancy and the employee – 

                  • is the person’s spouse or common-law partner or their former spouse or common-law partner,
                  • is the current spouse or common-law partner of the former spouse or common-law partner, 
                  • had undertaken to be the guardian of the child born as a result of the pregnancy, or
                  • is the spouse or common-law partner of a person who has undertaken to be the guardian of the child born as a result of the pregnancy.

                Ending Maternity Leave Early – An employee may end their maternity leave earlier than the day set out by giving their employer written notice at least two weeks or one pay period, whichever is longer before the day they wish to end the leave. The Employment Standards Code § 52 – 57.1.

                 

                Parental Leave

                An employee who adopts or becomes a parent of a child is entitled to unpaid parental leave for a maximum of 63 continuous weeks if – 

                    • The employee has been employed by the same employer for at least 7 consecutive months;
                    • The employee gives written notice to the employer at least 4 weeks before the day specified in the notice as the day on which the employee intends to begin the leave; and
                    • In the case of an adoption, the adoption occurs or is recognized under Manitoba law.

                  An employee who provides notice shorter than what’s stipulated will be eligible for 63 weeks of parental leave minus the number of days that fall short of the required 4-week notice period.

                   

                  The leave must begin within 18 months after the date on which the child is born or adopted or comes into the care and custody of the employee. An employee who takes maternity leave and parental leave shall take them in one continuous period unless an agreement exists between the employer and the employee.

                   

                  An employee may end their parental leave earlier by giving the employer written notice at least 2 weeks or one pay period whichever is longer before the day the employee wishes to end the leave. The Employment Standards Code § 58 – 59.1.

                   

                  Compassionate Care Leave

                  An employee who has been in continuous employment with the same employer for at least 90 days is entitled to unpaid leave for a duration of up to 28 weeks to provide care or support to a seriously ill family member with a significant risk of death.

                   

                  An employee to be eligible for leave must provide a medical certificate from the physician as early as possible stating that:

                      • a family member of the employee has a serious medical condition with a significant risk of death within 26 weeks from the day the certificate is issued, or if the leave was begun before the certificate was issued, the day the leave began; and, 
                      • The family member requires the care or support of one or more family members.

                        An employee who wishes to take a leave must give the employer notice of at least one pay period unless circumstances necessitate a shorter period. An employee may take no more than two periods of leave totaling no more than 28 weeks, which must end no later than 52 weeks after the day the first period of leave began. No period of leave may be less than one week’s duration.

                         

                        An employee may end their leave prior to the 28-week duration by notifying the employer of their intended return date with a minimum of 48 hours notice. The Employment Standards Code § 59.2.

                         

                        Family Leave

                        An employee who has been employed for at least 30 days is entitled to up to 3 days of unpaid leave each year to deal with personal illness or the needs of their family. 

                         

                        An employee who has been employed for at least 30 days is entitled to up to 3 days of unpaid leave each year to deal with personal illness or the needs of their family.

                         

                        An employee must give the employer the notice as early as possible. The employer may require the employee to provide reasonable verification for the eligibility of the leave.

                         

                        If an employee takes any part of a day as leave, the employer may count that day as a full day of leave. The Employment Standards Code § 59.3.

                         

                        Bereavement Leave

                        An employee who has been employed for at least 30 days is entitled to 5 days of unpaid leave on the death of a family member. In addition, an employee may take up to 5 days of unpaid leave if the employee or their spouse or common-law partner experiences a loss of pregnancy.

                         

                        The employee is required to inform the employer about the duration and timing of the leave they intend to take and the reason for the leave, which may include a death-related circumstance. If requested by the employer, the employee must additionally furnish evidence to substantiate their eligibility for the leave. The Employment Standards Code § 59.4.

                         

                        Reservist Leave

                        An employee who is a member of the Reserves and has been in continuous employment with the same employer for at least 7 consecutive months, and is required for the purpose of service in forces is entitled to unpaid leave for a duration as may be required to accommodate the period of service.

                         

                        An employee must give the employer in writing notice as early as possible. The employer may require the employee to provide reasonable verification of the necessity of the leave, including a certificate from an official with the Reserves stating

                            • that the employee is a member of the Reserves and is required for service; and
                            • the expected start and end dates for the period of service.

                          The Employment Standards Code § 59.5.

                           

                          Organ Donation Leave

                          An employee who has been in continuous employment with the same employer for at least 30 days is entitled to unpaid leave for a duration of 13 weeks for the purpose of donating an organ.

                           

                          The employee has the right to extend their leave based on the period specified in their medical certificate. To extend the leave, the employee must provide additional medical certificates at least one day before the extension, indicating their need for an additional specified recovery period after organ donation to their employer. The leave can be extended but the total extension should not exceed 13 weeks.

                           

                          An employee must give the employer in writing a reasonable notice as early as possible and a medical certificate stating the start date and end date of the period necessary for the employee to donate the organ and recover from the procedure.

                           

                          The employee may end the leave earlier by giving the employer written notice at least one pay period before the day stating that they wish to end the leave. The Employment Standards Code § 59.6.

                           

                          Leave for Citizenship Ceremony

                          An employee who has been employed for at least 30 days is entitled to up to 4 hours of unpaid leave to attend a citizenship ceremony to receive a certificate of citizenship.

                           

                          The employee must give the employer at least 14 days’ notice or as early as possible. The employer can request the employer to provide evidence of their entitlement to the leave. The Employment Standards Code § 59.7.

                           

                          Leave Related to Death or Disappearance of Child

                          An employee who has been in continuous employment with the same employer for at least 30 days is entitled to unpaid leave for a duration of up to 52 weeks if the employee is the parent of a child who has disappeared as a result of a crime.

                           

                          An employee who has been in continuous employment with the same employer for at least 30 days is entitled to unpaid leave for a duration of 104 weeks if the employee is the parent of a child who has died as a result of a crime.

                           

                          An employee must give one day’s notice to their employer prior to taking the leave. An employer may request the employee to give reasonable verification for entitlement to taking this leave. 

                           

                          An employee may end a leave earlier than the expiry of the leave period by giving the employer written notice at least one pay period before they wish to end. The Employment Standards Code § 59.9.

                          Leave Related to Critical Illness in Child and Adult

                          An employee who has been in continuous employment with the same employer for at least 90 days is entitled to unpaid leave for a duration of 17 weeks to provide care or support to critically ill adult family members.

                           

                          An employee who has been in continuous employment with the same employer for at least 30 days is entitled to unpaid leave for a duration of 37 weeks to provide care or support to a critically ill child who is a family member of the employee. An employee must provide a medical certificate from a physician stating that: 

                            • the child or adult is a critically ill child or a critically ill adult and requires the care or support of the employee; and
                            • setting out the period during which the child or adult requires that care or support.

                          An employee must give one day’s notice to their employer prior to taking the leave. The employee must give the employer a copy of the physician’s certificate as soon as possible.

                           

                          The leave can be taken in one or more periods, but no period shall be less than one week’s duration and shall end no later than 52 weeks after the first day when the leave began.

                           

                          If a child or adult in respect of whom an employee has taken a leave remains critically ill after the 52-week period and the leaves are exhausted, the employee is entitled to take another leave and the requirements apply to the new leave. The Employment Standards Code § 59.8.

                           

                          Interpersonal Violence Leave

                          An employee who has been in continuous employment with the same employer for at least 90 days and who or a dependant is a victim of interpersonal violence is entitled to leave of up to 10 days, which the employee may choose to take intermittently or in one continuous period and a leave of up to 17 weeks which the employee shall take in one continuous period.

                           

                          An employee is eligible to receive 5 days of paid leave within a 52-week period, and it is the employee’s responsibility to inform the employer about the specific days they intend to take as paid leave.

                          The amount an employer must pay an employee for a paid day of leave must not be less than the wage the employee would have been paid had the employee worked their regular hours of work on the day of leave; or 5% of the employee’s total wages, excluding overtime, for the 4-week period immediately preceding the day of leave if – 

                              • The number of hours worked by the employee in a normal workday varies from day to day, or
                              • The employee’s wage for regular hours of work varies from day to day.

                          An employee must give a reasonable notice as early as possible prior to taking the leave. An employer who provides paid sick leave benefits or other paid leave benefits that are greater than the minimum required by the Labour Code may require an employee to use those benefits for paid days of leave. The Employment Standards Code § 59.11.

                           

                          Disclaimer: The material provided above is for informational purposes only and is subject to change. We endeavor to keep all material up-to-date and correct but make no representations about the information's completeness, accuracy, or reliability. Laws vary by jurisdiction and are subject to change and interpretation based on individual factors that may differ between organizations. The material is not meant to constitute legal advice and we suggest you seek the advice of legal counsel in connection with any of the information presented.